These Regulations, which come into force on 1st April 2008, amend the Landfill Tax Regulations 1996.
The amendments relate to:
The maximum credit a landfill site operator may claim, in respect of qualifying contributions made, against their annual landfill tax liability is changed from 6.6% to 6.0%.
Extension of the period of time that an approved body has for submitting any financial details that may be required under regulations (14 day period for submitting financial accounts to the regulatory body).
Revoking regulation which enabled the regulatory body to revoke the approval of an approved body that failed to comply with the requirements of regulation 33A(1).
The Commissioners for Her Majesty’s Revenue and Customs are enabled to revoke the approval of an approved body that fails to comply with any requirement of regulation 33A(1).
The full text of the Amendment can be accessed from:
http://www.opsi.gov.uk/si/si2008/uksi_20080770_en_1
Source: www.opsi.gov.uk (accessed 03/04/08)
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